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2018 (6) TMI 1449 - ITAT DELHI
Reopening of assessment - “rubber stamp” reasons based on borrowed satisfaction and are without independent application of mind - addition u/s 68 - non production of Director of shareholder company - Held that:- Mere non production of Director of share holder company ipso facto cannot justify straight adverse inference u/s 68 dehors detailed documentary evidences filed and therefore, delete the additions. - Decided in favour of assessee.